Which of the following transactions would be reported on the statement of cash flows as an investing activity? OA. The issuance of additional common shares. OB. The purchase of equipment in exchange for a note payable. OC. The repayment of a long-term note payable. OD. The purchase of investments for cash. O E. The increase in accounts receivable due to sales on account. Who has primary responsibility for ensuring that the financial statements of a Canadian publicly accountable enterprise follow International Financial Reporting Standards? O A. The company's shareholders OB. The company's management OC. The Canadian Accounting Standards Board (AcSB) OD. Independent auditors (CPAs) O E. Canadian Securities Administrators (CSA) are